KEY TERMS
Adverse opinion |
Authenticity tests |
Application controls |
Balancing tests |
Assurance services |
Benford's Law |
Audit completion/reporting phase |
Certified Fraud Examiner (CFE) |
Audit evidence |
Certified Public Accountant (CPA) |
Audit program |
Compliance audits |
Audit trail tests |
Computer-assisted audit techniques (CAATs) |
Auditing around the computer |
Continuous auditing |
Auditing Standards Board (ASB) |
Data analysis software (DAS) |
Auditing through the computer |
Disclaimer |
Auditing with the computer |
Embedded audit module |
External audit |
Operational audits |
Field checks |
Parallel simulation |
Financial statement audits |
Penetration tests |
Financial totals |
Planning phase |
Forensic auditing |
Professional skepticism |
General controls |
Program mapping |
Generalized audit software (GAS) |
Program tracing |
Generally accepted auditing standards (GAAS) |
Public Company Accounting Oversight Board (PCAOB) |
Governmental auditors |
Qualified opinion |
Hash totals |
Reasonableness tests |
Information risk |
Reconciliation |
Information Systems Audit and Control Association (ISACA) |
Redundancy tests |
Integrated test facility |
Risk |
Internal auditors |
Rounding errors tests |
Internal Auditing Standards Board (IASB) |
Run-to-run totals |
International Auditing and Assurance Standards Board (IAASB) |
Sampling |
IT auditors |
SAS No.94 |
IT outsourcing |
SOC reports |
Letter of representations |
Substantive testing |
Limit tests |
Test data method |
Loss of audit trail visibility |
Tests of controls |
Management assertions |
Unqualified opinion |
Materiality |
Validation checks |
Mathematical accuracy tests |
Vulnerability assessments |
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